Board of Assessment Appeals

        The BAA is an official municipal agency. It is designed to serve as an appeal body for taxpayers who believe that town or city assessors erred in the valuation of their properties or erroneously denied them exemptions. It is important to note that the BAA is not an assessing agency. It does not value taxable property as that is the function of the assessors. Its purpose is best explained by the word "review" which was formerly in the title. To review assessments, board members must have an understanding of the three approaches to value used by assessors and real estate appraisers in mass appraisal. In most cases the BAA operates as an intermediary level between the assessors and the courts. 
        The BAA hears appeals on Real Estate, Personal Property and MVS. You can apply for these hearings February 1st-20th. The hearings are held in March.
        The BAA hears appeals on Motor Vehicles. You can apply for these hearings in August. The hearings are held in September. 
        Applications are available online under the Assessor's tab. If you have any questions, reach out to the Assessor's office at (860) 379-5461.